EBA欧洲银行-ES_7CUNS533WID6K7DGFI87_TR_2018_22页_2mb

报告摘要

2018 EU-wide Transparency Exercise Summary: CaixaBank, S.A

Core Information

Bank Name: CaixaBank, S.A
LEI Code: 7CUNS533WID6K7DGFI87
Country Code: ES (Spain)

Capital Structure

Own Funds (Transitional Period)

Item	Description	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)	COREP Code	Regulation
A	Own Funds	24,047	23,587	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	18,966	17,202	C:0.00 (020;010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	17,971	17,970	C:0.00 (030;010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained earnings	5,961	6,525	C:0.00 (130;010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated other comprehensive income	71	-760	C:0.00 (180;010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	-248	-584	C:0.00 (200;010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C:0.00 (210;010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest given recognition in CET1 capital	318	161	C:0.00 (230;010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential fibers	-128	-28	C:0.00 (255;010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-4,206	-4,228	C:0.00 (300;010) + C:0.00 (340;010)	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
A.1.9	TFAs that rely on future profitability and do not arise from temporary differences	-1,876	-1,956	C:0.00 (370;010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	-498	-73	C:0.00 (380;010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	0	-75	C:0.00 (390;010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	0	0	C:0.00 (430;010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from AT1 items over AT1 Capital	0	0	C:0.00 (440;010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to assets which can alternatively be subject to a 1.250% risk weight	-41	-41	C:0.00 (450;010) + C:0.00 (460;010), C:0.00 (470;010), and C:0.00 (471;010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR. Articles 36(1) point (k), 74(3) point (l), 34(1) point (m) and 258 of CRR. Articles 36(1) point (l) and 153(8) of CRR and Articles 36(1) point (n) and 155(4) of CRR
A.1.15	From securitisation positions	-41	-41	C:0.00 (460;010)	Articles 36(1) point (k), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.16	Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C:0.00 (480;010)	Articles 4(27), 36(1) point (h), 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C:0.00 (490;010)	Articles 36(1) point (c) and 38. Articles 48(1) point (a) and 48(2) of CRR
A.1.17	Holdings of CET1 capital instruments of financial sector entities where the institution has a significant investment	0	0	C:0.00 (500;010)	Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (b); 49(3) to (3) and 79 of CRR
A.1.18	Amount exceeding the 17.65% threshold	0	0	C:0.00 (510;010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C:0.00 (524;010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	0	-86	C:0.00 (529;010)	-
A.1.21	Transitional adjustments	1,644	379	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C:0.00 (226;010)	Articles 48(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	-40	-10	C:0.00 (246;010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	1,684	388	C:0.00 (528;010)	Articles 469 to 472, 478 and 481 of CRR

Tier 1 and Tier 2 Capital

Item	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)	COREP Code	Regulation
A.2	Additional Tier 1 Capital	108	C:0.00 (530;010)	Article 61 of CRR
A.3	Tier 1 Capital	19,074	19,434	C:0.00 (615;010)
A.4	Tier 2 Capital	4,973	4,153	C:0.00 (750;010)

Capital Ratios (Transitional Period)

Item	As of 31/12/2017 (%)	As of 30/06/2018 (%)	COREP Code	Regulation
C.1	12.73%	11.64%	GA3 (1)	-
C.2	12.81%	13.15%	GA3 (3)	-
C.3	16.15%	15.95%	GA3 (5)	-

Leverage Ratio

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)	COREP Code	Regulation
A.1	Tier 1 capital - transitional definition	19,074	19,434	C 47.00 (r310,c010)
A.2	Tier 1 capital - fully phased-in definition	18,322	19,056	C 47.00 (r300,c010)
B.1	Total leverage ratio exposures - using a transitional definition of Tier 1 capital	344,281	353,504	C 47.00 (r340,c010)
B.2	Total leverage ratio exposures - using a fully phased-in definition of Tier 1 capital	343,484	353,116	C 47.00 (r330,c010)
C.1	Leverage ratio - using a transitional definition of Tier 1 capital	5.5%	5.5%	C 47.00 (r340,c010)
C.2	Leverage ratio - using a fully phased-in definition of Tier 1 capital	5.3%	5.4%	C 47.00 (r330,c010)

Risk Exposure Amounts

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Credit risk	133,010	131,786
Securitisation and re-securitisations in the banking book	197	184
Contributions to the default fund of a CCP	2	1
Other credit risk	132,811	131,601
Market risk (position, foreign exchange and commodities)	2,278	2,058
Credit Valuation Adjustment	669	1,016
Operational risk	12,983	12,983
Other risk exposure amounts	0	0
Total Risk Exposure Amount	148,940	147,844

Profit and Loss (P&L)

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Interest income	5,259	2,663
Of which debt securities income	399	169
Of which loans and advances income	4,717	2,393
Interest expenses	835	387
Of which deposits expenses	545	241
Of which debt securities issued expenses	745	363
Dividend income	127	121
Net Fee and commission income	2,585	1,366
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non financial assets, net	-10	202
Gains or (-) losses on financial assets and liabilities held for trading, net	44	32
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss, net	0	74
Gains or (-) losses from hedge accounting, net	-9	36
Exchange differences [gain or (-) loss], net	76	-1
Net other operating income/(expenses)	-491	-284
Total Operating Income, Net	6,747	3,823

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Profit or (-) loss before tax from continuing operations	1,904	1,652
Profit or (-) loss after tax from continuing operations	1,717	1,341
Profit or (-) loss after tax from discontinued operations	0	0
Profit or (-) loss for the year	1,717	1,341
Of which attributable to owners of the parent	1,684	1,298

Market Risk

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Traded Debt Instruments	417	429
Of which: General risk	6	7
Of which: Specific risk	422	0
Equities	4	6
Of which: General risk	2	3
Of which: Specific risk	2	2
Foreign exchange risk	806	774
Commodities risk	0	0
Total Risk Exposure Amount	1,228	1,209

Credit Risk - Standardised Approach

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Central governments or central banks	9,216	5,201
Regional governments or local authorities	371	4,234
Public sector entities	2,715	2,873
Institutions	282	254
Corporates	11,534	10,573
Retail	2,285	1,951
Secured by mortgages on immovable property	706	665
Exposures in default	162	139
Items associated with particularly high risk	560	538
Other exposures	14,898	14,134
Standardised Total	63,500	62,933

Key Observations

Capital Trends: The bank's own funds decreased from 24,047 million EUR in 2017 to 23,587 million EUR in 2018. CET1 capital also decreased, from 18,966 million EUR to 17,202 million EUR, while Tier 1 and Tier 2 capital increased slightly.
Leverage Ratio: The leverage ratio remained stable at 5.5% in both periods, indicating consistent capital adequacy.
Risk Exposure: Total risk exposure decreased from 148,940 million EUR to 147,844 million EUR, with reductions in credit and market risk.
Profit and Loss: Operating income significantly declined from 6,747 million EUR to 3,823 million EUR, and net profit after tax also dropped from 1,717 million EUR to 1,341 million EUR, reflecting a challenging financial environment.
Market Risk: The bank reported a decrease in market risk exposure, particularly in foreign exchange and commodities, with a slight increase in equities.
Credit Risk: The standardised approach shows a decrease in credit risk exposure, with significant reductions in exposures in default and items associated with particularly high risk.

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